Customer has used all 3 offers, now wants to pay previously declined price. What can I do?

I have a customer who has used up all 3 offers on an item. They have now messaged me saying that they would like to buy it at our best price, which they initially declined, but ebay won't allow them to purchase/ make any more offers. Is there anything I can do to send them another offer?
Many thanks in advance for any replies.

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They cannot make any more offers,  but they should still be able to press that Buy it Now, option.